Bleau v. Canada
The appeal is dismissed because the transferor's debt, even if otherwise statute-barred, falls within subparagraph 222(4)(a)(iii) of the Income Tax Act and therefore remains payable; the respondent is entitled to costs before this Court.
Source-derived case information.
- Citation
- 2007 FCA 61
- Parties
- Appellant: Huguette Bleau; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 8 February 2007
- Procedural Posture
- Tax Appeal (appeal From Tax Court of Canada) / Judgment by Federal Court of Appeal
- Outcome
- Appeal dismissed; respondent awarded costs before the Federal Court of Appeal.
- Legal Topics
- Income Tax Act, Subparagraph 222(4)(a)(iii), Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Huguette Bleau
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal (appeal From Tax Court of Canada) / Judgment by Federal Court of Appeal
Legal Issues
- 1 Whether the debt of the transferor was statute-barred and therefore not payable
- 2 Whether subparagraph 222(4)(a)(iii) of the Income Tax Act renders a transferor's debt payable notwithstanding limitation periods
- 3 Whether the respondent was entitled to costs
Ratio Decidendi
The appeal is dismissed because the transferor's debt, even if otherwise statute-barred, falls within subparagraph 222(4)(a)(iii) of the Income Tax Act and therefore remains payable; the respondent is entitled to costs before this Court.
Court Disposition
Appeal dismissed; respondent awarded costs before the Federal Court of Appeal.
Orders
- Appeal dismissed.
- Respondent awarded costs before the Federal Court of Appeal.
Full Case Text
Judgment text and source record
1 paragraphs
Bleau v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-02-08 Neutral citation 2007 FCA 61 File numbers A-65-06 Decision Content Date: 20070208 Docket: A-65-06 Citation: 2007 FCA 61 CORAM : DESJARDINS J.A. NOËL J.A. PELLETIER J.A. BETWEEN: HUGUETTE BLEAU Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on February 8, 2007. Judgment delivered from the bench at Montréal, Quebec, on February 8, 2007. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20070208 Docket: A-65-06 Citation: 2007 FCA 61 CORAM: DESJARDINS J.A. NOËL J.A. PELLETIER J.A. BETWEEN: HUGUETTE BLEAU Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on February 8, 2007.) NOËL J.A. [1] We are of the opinion that this appeal must be dismissed. Being essentially in agreement with Mr. Justice Archambault’s findings, it seems obvious to us that, in any event, the debt of the transferor, if it was otherwise statute-barred at the relevant time, is subject to subparagraph 222(4)(a)(iii) of the Income Tax Act and thus remains payable. [2] Archambault J., in dismissing the appeal, refused to award the respondent costs without saying why. We are of the opinion that the respondent should have had her costs, as she is entitled to her costs before us. "Marc Noël" Judge Certified true translation Susan Deichert, Reviser FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-65-06 (APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED JANUARY 16, 2006, DOCKET NO. 2002-4525(IT)G) STYLE OF CAUSE: Huguette Bleau v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: February 8, 2007 REASONS FOR JUDGMENT BY: Desjardins J.A. Noël J.A. Pelletier J.A. DELIVERED FROM THE BENCH BY: Noël J.A. APPEARANCES: Yves Ouellette FOR THE APPELLANT Bernard Fontaine Marie-Aimée Cantin FOR THE RESPONDENT SOLICITORS OF RECORD: Gowling Lafleur Henderson Montréal, Quebec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT